国有企业领导人任期经济责任审计存在的问题与对策

[摘  要]在社会主义市场经济体制逐步形成的过程中，国企领导人员在企业改革、发展和成长中具有极其重要的地位和作用。他们与我国经济利益的关系越来越直接，经济责任越来越重，在行使职权过程中也面临着理想信念的考验。此时，实施国企领导人员任期经济责任审计，可为实事求是的评价国企领导人员业绩，促使其正确运用权力，廉洁自律。防止腐败提供必要的监督，对保证国企改革目标的顺利实现必将发挥出重要的作用。文章从国有企业领导人任期经济责任审计的概念等入手，进一步深入分析了审计中存在的问题，从而提出了健全任期经济责任审计的对策。

[关键词]国有企业；任职期间；经济责任审计

The Problems and Countermeasures of the State-Owned Enterprises’ Leaders’ Mandate Accountability Audit
Abstract: In socialist market economy system, gradually formed in the process of state-owned enterprise reform, leadership personnel in the development and growth plays an important position and role. Our economic interests them with more direct, economic responsibility relationship more heavy. In exercising their functions and powers in the process also faces the ideal faith test. Right now, the implementation of leadership personnel term state-owned economic responsibility audit of seeking truth from facts. But for state-owned leading personnel performance evaluation. Urges the correct application power, honesty and self-discipline. To prevent corruption provide the necessary oversight to ensure that the reform of state-owned enterprises, the smooth realization of the goal will play an important role.  Term paper business leaders from the state of economic responsibility audit concepts, further in-depth analysis of problems in the audit, which made a sound term economic responsibility audit response.

Key words: State-owned enterprises；leading cadres；accountability audit

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